9911796707
TMI Blog1997 (6) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... after deleting the earlier pre-printed words "extra copy". 2. Appearing on behalf of the appellants, Shri G.K. Mundhra, ld. Consultant submits that the period in question is September, 1994 when the procedures were not very clear having been changed in April, 1994. He clarified that the bunch of invoices which were got printed by the manufacturers of the inputs did not contain the duplicate copy. As such the manufacturers of the inputs used the extra copy as transporters copy and after cutting the 'extra copy' printed on the invoices, they marked the same as "transporters copy" with their own hand. He further clarified that there is no chance of misuse of the invoices even if the duplicate for transporter is presumed to have been used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices. He further submitted that conversion of extra copy into duplicate copy by cutting the word "extra" and substituting the same with duplicate for transporters would lead to many complications and would be a danger to the Revenue. Clarifying his point, he submitted that the Modvat credit can be taken on the basis of the 'duplicate for transporters' which might have been issued by the manufacturers of the inputs separately as it is not possible for the department to have any control and to check the mis-utilisation of the same. He further submitted that as per various decisions, there can be no substitute for duty paying documents which are required to be produced before the Collector of Central Excise authorities, as per the various prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the effect that the invoices should be pre-printed with serial numbers. As such, I find that there is no infirmity in the invoices being written with hand as duplicate. The department has no dispute as regards the facts of the inputs being duty paid or as regards the factum of receipt of the invoices by the appellants or their utilization in the manufactures of final products. I further note that the judgments relied upon by the ld. SDR are in respect of the endorsement of the gate passes and/or in respect of taking of Modvat credit on the basis of the gate passes. I observe that whereas there was a danger of duplicate of Modvat credit on the basis of gate passes which could have been endorsed by the assessee in favour of the 3rd party, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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